Study On Comprehensive Budget Management In Stated-owned Company Controlled By The Stated-owned Assets Supervision And Administration Of People's Government Of Beijing Municipality

Comprehensive Budget Management is a series activities on budget planning,budget execution,budget analysis focusing on the company strategy in a period.Comprehensive Budget Management can help company and all its department and subsidiaries configuring and managing their resource,so the company can manage its business effectively and efficiently,at the end the company can achieve its target.By the development of China economic and Market economy deeply reforming,Comprehensive Budget Management is the important part of modern business management,and it promote the development of internal control,improve the management level and prevent business risk.As result,the manager in the company and the Regulatory Authority pay attention to the Comprehensive Budget Management and it was used in more and more field.But in the practice of Comprehensive Budget Management,there are still many parts needed to improve.By researching the Comprehensive Budget Management in the GZ company and Beijing stated owned company,we can study the business strategy and budget's relation,and the budget planning's features.And we can put the strategy management and performance evaluation method into the Comprehensive Budget Management and make it more valuable and improve the budget planning,execution,budget control and evaluation.We introduce and analyze the Comprehensive Budget Management's execution,the procedure of budget planning and making,the evaluation method and system after the budget execution in the GZ company in order to improve the GZ company's Comprehensive Budget Management and give suggestion to the other company under controlled by the Stated-owned Assets Supervision and Administration of People's Government of Beijing Municipality.In the GZ company's Comprehensive Budget Management's execution,there are many parts achieve good results,especially in the part about the relation with the strategy and budget,five years planning,performance evaluation.It helps the top management make correct decision.But there are still some parts needed to be improved,and after the study and analyze,we can give the improvement suggestion helping GZ company development.